Intimation of defect in return : Whether a condition precedent u/s 139(9)

Section 139(9) of the Income Tax Act, 1961 inserted by the Finance Act (No.2) of 1980 with effect from 01st September, 1980 deals with the provisions pertaining to defective returns and the established procedure encompassing the remedial measure by virtue of which the defects so pointed out can accordingly be rectified by the assessee to the satisfaction of the assessing authority or the authority designated under the Centralized Processing of Return Scheme, 2011 duly notified in this regard.

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